https://www.taxtmi.com/caselaws?id=47185 An offence under Section 135(1)(ii) of the Customs Act, 1962 is bailable and non-cognizable because the statute prescribes imprisonment up to three years, or fine, or both, and also contemplates summary trial by a Magistrate. The Court read these features with the criminal procedure classification of offences and held that such an offence falls within the bailable category. It distinguished the graver offence under Section 135(1)(i) read with Section 123, and treated the contemporaneous Customs Manual as consistent with that construction. Judicial custody could not be directed on that basis. en-us Mon, 20 Sep 2004 00:00:00 +0530 Thu, 27 Jun 2024 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47185 An offence under Section 135(1)(ii) of the Customs Act, 1962 is bailable and non-cognizable because the statute prescribes imprisonment up to three years, or fine, or both, and also contemplates summary trial by a Magistrate. The Court read these features with the criminal procedure classification of offences and held that such an offence falls within the bailable category. It distinguished the graver offence under Section 135(1)(i) read with Section 123, and treated the contemporaneous Customs Manual as consistent with that construction. Judicial custody could not be directed on that basis. Case-Laws Customs Mon, 20 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47185